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Pengaruh Green Accounting, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Daffa Rinaldi Pratama; Ratiyah Ratiyah; Eni Reptiningsih; Hartanti Hartanti; Eka Dyah Setyaningsih
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6580

Abstract

This research aims to determine the influence of Green Accounting, environmental performance, and company size on company value in mining sector companies listed on the Indonesia Stock Exchange (BEI). This research is quantitative research using secondary data. The samples in this research obtained using certain criteria sampling techniques were PROPER participating companies registered on the IDX throughout 2019-2023. The statistical method used in this research is multiple regression analysis. The results of this research show that simultaneously, the independent variables in the form of Green Accounting, environmental performance and company size influence company value. Partially, the Green Accounting variable has a positive and significant effect on company value, the environmental performance variable also has a positive and significant effect on company value, and the company size variable has a positive and significant effect on company value.
PENERAPAN SISTEM AKUNTANSI CLOUD UNTUK PENGELOLAAN KEUANGAN KELOMPOK USAHA UMKM NAIK KELAS BOGOR Hartanti Hartanti; Ratiyah Ratiyah; Dinar Riftiasari
Jurnal AbdiMas Nusa Mandiri Vol. 7 No. 2 (2025): Periode Oktober 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v7i2.7420

Abstract

This community service program aims to enhance the managerial capacity, financial literacy, and digital competence of Micro, Small, and Medium Enterprises (MSMEs) under the Naik Kelas Bogor initiative through the implementation of a cloud-based accounting system, SILAKU SMART. MSMEs in Bogor contribute significantly to the local economy; however, they still face challenges in accurate bookkeeping, financial reporting, human resource management, and digital marketing. The program was implemented from July to December 2025, with intensive training conducted in September–October 2025, involving MSME participants from various sectors, particularly home-based culinary businesses. The program adopted a systematic approach consisting of socialization, participatory training, cloud application implementation, mentoring, and evaluation. The results showed a significant improvement in participants’ understanding of the cloud-based accounting system, with 70% of participants being highly proficient after the second training session. Moreover, 90% of participants expressed strong confidence in applying cloud accounting, managerial practices, and digital marketing in their businesses. The implementation of SILAKU SMART also enabled real-time transaction recording, automatic financial reporting, and integration with digital marketing features, which enhanced operational efficiency and expanded market reach. This program aligns with the Sustainable Development Goals (SDGs), particularly in promoting decent work and economic growth (Goal 8), fostering innovation and infrastructure development (Goal 9), and strengthening partnerships for sustainable development (Goal 17). These findings demonstrate that the combination of digital technology and participatory training can effectively empower MSMEs, enhance business professionalism, and strengthen competitiveness in the digital economy.